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Kolkata Court February 1982 Judgments

Feb 26 1982

Paresh Nath Mondal Vs. Bijan Behari Mondal and ors.

Court: Kolkata

Decided on: Feb-26-1982

Reported in: AIR1982Cal285,86CWN490

Anil K. Sen, J. 1. These are the two revisional applications at the instance of one Paresh Nath Mondal who filed an application under Section 8 of the West Bengal Land Reforms Act against the opposite party being Misc. Case No. 40 of 1974 for pre-empting a sale by a co-sharer in favour of the opposite party. The opposite party in his turn instituted a counter proceeding under the same provision being Misc. Case No. 11 of 1975-The learned Munsif allowed the petition filed by the petitioner Paresh Nath Mondal but dismissed the counter petition filed by the opposite party by two separate orders both dated June 26, 1976. The opposite party preferred two appeals being Misc. Appeal No. 78 of 1076 (arising out of Misc. Case No, 40 of 1974) and Misc. Appeal No. 79 of 1976 (arising out of Misc. Case No. 11 of 1975). Both the appeals having been transferred by the learned 'District Judge to the court of the learned Subordinate Judge, the learned Subordinate Judge by two independent orders both d...

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Feb 25 1982

Ritu Sachdev Vs. Anita Jindal and ors.

Court: Kolkata

Decided on: Feb-25-1982

Reported in: AIR1982Cal329

B.N. Pyne, J.1. This appeal is directed against the judgment and order dated 19th Feb., 1980 of Mrs. P. Khastgir, J, dismissing the appellant's application made in the court of the first instance for amendment of the plaint filed in Suit No. 576 of 1'979 (hereinafter referred to as 'the said suit') and for addition of party. In the said application the appellant also prayed for fresh leave under Clause 12 of the Letters Patent against the added defendant.2. The appellant as the plaintiff in the court of the first instance filed the said suit for partition and declaration of the shares in the estate of her father, Baldev Raj Sachdev, as also for a declaration that the partnership business of Printers Emporium, created by the Deed dated 1st September, 1975 was illegal, void and not binding on the plaintiff and for other reliefs as would fully appear from the plaint.3. The appellant's father, Baldev Raj Sachdev, (hereinafter referred to as 'the said deceased') died on the 17th August, 197...

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Feb 25 1982

Suburban Industrial Works Vs. Collector of Central Excise and ors.

Court: Kolkata

Decided on: Feb-25-1982

Reported in: 1983(13)ELT930(Cal)

Manas Nath Roy, J.1. The petitioners are partners of an unregistered firm known as Suburban Industrial Works. It has been stated that S.F. India Ltd., in their turn get a type of industrial fan, known as 'Man Cooler', supplied through their Agents M/s. Flow Link and the said M/s. Flow Link in their turn, get the items as mentioned above, manufactured by the said Suburban Industrial Works.2. The said Suburban Industrial Works, was asked to show cause by a notice dated 21-7-73, as to why appropriate steps should not be taken or due levy would not be made, so far they are concerned, in respect of 193 pieces of fans as mentioned above, which were said to have been manufactured during the period from 5-7-67 to 10-6-69. It would appear that on receipt of the show cause and on consideration of the same, on or about 17th July, 1976 by the order in annexure 'H', one Sri P.R. Biswas, Collector, directed withdrawal of the show cause notice and dropping of the proceedings as initiated. Thereafter,...

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Feb 24 1982

Bidhu Bhusan Ghose and ors. Vs. Bimal Saha and ors.

Court: Kolkata

Decided on: Feb-24-1982

Reported in: AIR1983Cal220

Ramendra Mohan Datta, J. 1. This interlocutory application originally came up before us for the stay of the operation of the order of the Court below dated January 27, 1982 in so far as the order directed the appointment of an auditor and gave various directions to him to act in accordance with the order.2. In course of hearing of this application all the parties appearing before us agreed that the entire appeal may conveniently be heard and decided by Court along with the application. We decided accordingly and ordered that the appeal be treated as on the day's list and directed the appeal to appear in the list from the next day of hearing along with the application until the hearing would be over and also directed that the filing of the paper book would be dispensed with. AH papers of the Court below including the order appealed from and the order admitting the appeal were directed to be treated as papers and documents in the appeal. The notice of appeal was waived by the parties. Th...

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Feb 24 1982

Anehakana Sur and ors. Vs. Abani Bhusan Sur and ors.

Court: Kolkata

Decided on: Feb-24-1982

Reported in: AIR1980Cal378,86CWN523

B.C. Chakrabarti, J. 1. This re-visional application at the instance of the judgment-debtors raises a short question whether the Decree-holder opposite parties are entitled to proceed in execution of a decree obtained by their predecessor-in-interest without production of a Succession Certificate.2. The judgment-debtors (hereinafter called the petitioners) raised an objection that the execution case was not maintainable. This objection under Section 47 of Civil P, C. was registered as Misc. Case No. 6 of 1980 of the 7th Court of the learned Subordinate Judge at Alipore and the learned Subordinate Judge has, by his order dated Aug. 31, 1981 overruled the contention. Hence the revisional application.3. The application has been heard on notice to and upon contest by the opposite parties.4. The controversy arose under the following circumstances and there is no dispute as to the facts leading to the controversy. The predecessor-in-interest of the opposite parties instituted a suit for reco...

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Feb 22 1982

Ranjit Kumar JaIn Vs. Kamal Kumar Chowdhury and anr.

Court: Kolkata

Decided on: Feb-22-1982

Reported in: AIR1982Cal493

ORDERPadma Khastgir, J.1. The present suit had been filed by Ranjit Rumar Jain against Kamal Kumar Chowdhury and Ratan Kumar Chowdhury for a declaration that the Registered Indenture of Settlement dated February 14, 1971 executed by Radha Debi (also known as Radha Rani Debi) since deceased, was valid and subsisting, for a declaration that the plaintiff being the sole Trustee of the said Trust was exclusively entitled to administer the premises No. 14/4, Sudhir Chatterjee Street, Calcutta as a Trust property, possession of the said premises and also for a declaration that the Wills dated 9th July, 1974 and 15th July, 1974, claimed to have been executed by the said Radha Rani Debi, since deceased, have no effect or bearing on the said premises. Under those circumstances, the defendants were not entitled to administer the said premises as executors under those Wills and for other consequential reliefs.2. The plaintiff's case was that the plaintiff was the natural born son of one Budhmull ...

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Feb 22 1982

Commissioner of Income-tax Vs. Standard Pharmaceuticals Ltd.

Court: Kolkata

Decided on: Feb-22-1982

Reported in: (1982)29CTR(Cal)46,[1982]136ITR98(Cal)

Sabyasachi Mukharji, J.1. In this reference under Section 256(1) of the I.T. Act, 1961, the following question has been referred to this court:'Whether, on the facts and in the circumstances of the case, and having regard to the fact that no money was received against the debentures issued in terms of the trust deed dated 24th August, 1962, the Tribunal was right in holding that the said debentures should be included in capital under Clause (iv) of Rule 1 of the Second Schedule to the Companies (Profits) Surtax Act, 1964 ?'2. The assessee is a company. It carries on business in the manufacture and sale of pharmaceutical goods. It closes its accounts on 31st March. Its surtax assessment for the assessment year 1965-66 covered the previous year ended 31st March, 1965. On 24th August, 1962, the assessee-company issued in favour of the Bank of Baroda without any payment having been made by it, 6 1/2% first mortgage debentures of the value of Rs. 20 lakhs and offered the same as collateral ...

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Feb 19 1982

income-tax Officer Vs. Official Liquidator

Court: Kolkata

Decided on: Feb-19-1982

Reported in: [1982]52CompCas629(Cal),[1982]138ITR136(Cal),[1983]14TAXMAN496(Cal)

S.C. Ghose, C.J.1. This appeal is directed against the judgment and order dated April 16, 1980--See : [1981]130ITR790(Cal) passed by Salil K. Roy Chowdhury J., in an application made on behalf of a company (in liquidation). The said company,Haralal Harendra Lal Roy Estate Limited was a solvent company and, as pointed out by the learned trial judge, became insolvent due to laches of succeeding official liquidators in payment of income-tax dues by the company (in liquidation) when the demands were raised for the same. The entire income-tax dues of the company for the asesssment years 1956-57 to 1976-77 have been paid. But the interest for the delayed payment of the said income-tax liabilities was prayed to be condoned by the income-tax authority for the above-mentioned assessment years under Section 446(2) of the Companies Act, 1956.2. The company held a large number of immovable properties, particularly house properties in Calcutta, which fetched by way of monthly rent a considerable su...

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Feb 19 1982

Central Inland Water Transport Corporation Ltd. Vs. Prabirendu Sen and ...

Court: Kolkata

Decided on: Feb-19-1982

Reported in: (1983)ILLJ374Cal

P.K. Banerjee, J. 1. The petitioner in April 1979 was holding the post of Joint Financial Adviser and Chief Accounts Officer of the Central Inland Water Transport Corporation Limited, a Government of India Undertaking. From 25th September, 1978 the petitioner was deputed to look after the current duties of Financial Adviser and Chief Accounts Officer in addition to his own duties as Joint Financial Adviser and Chief Accounts Officer and he was also looking after the jobs of Project Manager with effect from 13th September, 1978. While the petitioner was posted in Raja Dock Yard, the petitioner on 26th February, 1976 received a note from the General Manager, Raja Bagan Dock Yard, in connection with cleaning of different types of Boilers, Bunkers, Oil Tanks, Loading and Unloading of Coal and Oil to and from vessels at Raja Bagan Dock Yard and T.T. shed and Contract No. E.1/ Gm/T-M/105 dated 7th January, 1974 thereof with M/s. Azmat Ali. By the said note the petitioner was directed to arra...

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Feb 18 1982

Balaram Goswami Vs. Union of India (Uoi)

Court: Kolkata

Decided on: Feb-18-1982

Reported in: AIR1983Cal23

Janah, J. 1. The plaintiff is the appellant in this appeal. The plaintiff instituted a suit claiming an arrears of salary from April, 1954 to 17th May, 1962 at the rate of usual increments, salary and allowances alleging that the defendant wrongfully terminated his service for which he instituted a suit for a declaration that the order of termination of service was illegal and invalid and he was still continuing in service. After having obtained a decree in that suit the plaintiff instituted the present suit out of which the present suit arises for recovery of arrears of salaries and allowances. 2. The plaintiff's case, in short, is as follows:-- The plaintiff was appointed as a Cleaner in the Loco Shed, Burdwan, on 14-11-1949 and was permanently absorbed on 30-8-1951. His service was wrongfully terminated on and from 21-12-1951 on the allegation of assault on one Santa Prosad, another Cleaner of the Loco Shed. Thereafter, the plaintiff brought a suit for declaration that the order of ...

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